188 Relief for contributions
Finance Act 2004 (2004 c 12) | Legislation

Members' contributions

188  Relief for contributions

(1)     An individual who is an active member of a registered pension scheme is entitled to relief under this section in respect of relievable pension contributions paid during a tax year if the individual is a relevant UK individual for that year.

(2)     In this Part “relievable pension contributions”, in relation to an individual and a pension scheme, means contributions by or on behalf of the individual under the pension scheme other than contributions to which subsection (3) [or (3A)] applies.

(3)     This subsection applies to—

(a)     any contributions paid after the individual has reached the age of 75,

[(aa)

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